Remote audit

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Remote audit (or remote auditing) is a form of auditing [1] in which Information and Communication Technologies (ICT) are used "to gather information, interview an auditee, etc., when “face-to-face” methods are not possible or desired".[2] Such audits are used as part of financial audits, quality audits, audits for health and safety or environmental management.

Remote auditing has been widely adopted during the COVID-19 pandemic due to travel restrictions. According to the survey of conformity assessment bodies, about 50% of conformity assessment bodies have adopted remote auditing.[3] Prior to the COVID-19 pandemic, remote audits were employed occasionally, mainly in extraordinary circumstances (such inspections of remote areas or in dangerous circumstances).[4] Some research studies debated the use of technologies more broadly yet also acknowledged a limited uptake in the industry prior to the COVID-19 pandemic.[5]

The adoption of remote auditing during the pandemic is discussed in several academic studies. For instance, in the domain of voluntary sustainability standards[6] or in food industry.[7]

Important international documents pertinent to remote auditing

Remote auditing and remote assessment practices are described in a series of documents issued by International Accreditation Forum https://en.wikipedia.org/wiki/International_Accreditation_Forum]. These documents form basis for the operational practices of conformity assessment bodies across the globe.

Key Documents used in remote auditing
Title Issue date Content
IAF Informative Document For

Management of Extraordinary Events or Circumstances Affecting ABs, CABs and Certified Organizations IAF ID 3:2011

Issued: 8 November 2011 0. Introduction 1. Scope

2. Definition 3. Extraordinary event or circumstance affecting a certified organization 4. Extraordinary event or circumstance affecting the CAB 5. Extraordinary event or circumstance affecting the AB

IAF Informative Document: Principles on Remote Assessment IAF ID 12:2015 Issued: 23 December 2015 1.. Introduction

2. Scope 3. Definitions 4. Objectives 5. Criteria for Initiating a remote Assessment 6. Planning and Scheduling of Remote Assessments 7. Conducting Remote Assessments 8. Post Assessment Activities

IAF MANDATORY DOCUMENT FOR THE USE OF INFORMATION AND

COMMUNICATION TECHNOLOGY (ICT) FOR AUDITING/ASSESSMENT PURPOSES IAF MD 4:2018 ISO 9001 Auditing Practices Group Guidance on: REMOTE AUDITS

Issued: 04 July 2018 Application Date: 04 July 2019

Edition 1 Date: 2020-04-16

0. Introduction

1. Scope 2. Normative References 3. Definitions 4. Requirements

ISO 9001 Auditing Practices Group Guidance on: REMOTE AUDITS Edition 1 Date: 2020-04-16 Introduction

Background Information on ISO 19011:2018 and IAF MD4 General Recommnedations for Remote Auditing AUDIT PROGRAM AUDIT PLANNING AUDIT REALIZATION AUDIT CONCLUSION Annex: Example of identification of Risks and Opportunities for using remote audit techniques ....

References

  1. "Audit".
  2. ISO19011 ISO 19011:2018 Guidelines for auditing management systems; International Organization for Standardization (ISO): Geneve, 2018.
  3. Koch, C.; Asna-Ashari, P.; Blind, K.; Castka, P.; Mirtsch, M., National Quality Infrastructures in the COVID-19 Pandemic: Insights from a Multinational Study on Impacts and Institutional Responses of Conformity Assessment Bodies. . In 10th Annual Eu-SPRI Conference: Science and innovation – an uneasy relationship? Rethinking the roles and relations of STI policies, Oslo, Norway, 2021.
  4. IAF, IAF Informative Document For Management of Extraordinary Events or Circumstances Affecting ABs, CABs and Certified Organizations - ID3:2011. In Forum, I. A., Ed. 2011.
  5. Gale, Fred; Ascui, Francisco; Lovell, Heather (2017-05-01). "Sensing Reality? New Monitoring Technologies for Global Sustainability Standards". Global Environmental Politics. 17 (2): 65–83. doi:10.1162/GLEP_a_00401. ISSN 1526-3800.
  6. Castka, Pavel; Searcy, Cory; Fischer, Sönke (June 10, 2020). "Technology-enhanced Auditing in Voluntary Sustainability Standards: The Impact of COVID-19". Sustainability. 12 (11): 4740. doi:10.3390/su12114740.
  7. Castka, P. Z., X.; Bremer, P.; Mirosa, M. and Wood, L. Remote auditing and assessment during the COVID-19 pandemic in New Zealand and China. Learnings from the food industry and guidance for the future. ; A report for New Zealand China Food Protection Network (NZCFPN). Wellington, New Zealand, 2021. https://ir.canterbury.ac.nz/handle/10092/102272

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